【作者】 宋晓鑫；

【导师】 董晓辉；

【作者基本信息】 大连理工大学 ， 行政管理， 2008， 硕士

【摘要】 我国正处于市场经济体制转轨的特殊时期,利益调整过程中产生的不稳定因素使得政府财政充满了运行风险。我国地方政府尤其是县乡两级政府的财政困难比较严重,财政收支矛盾突出,财政赤字不断扩大,债务负担沉重,防范和化解财政风险的任务日益严峻。本文对我国地方政府限定为省以下的市、县、乡(镇)三层政府级次,以财政分权理论、财政风险管理理论和政府间收入划分理论为支撑,从建立有效的财政监控体系、加强债务管理、明确政府间关系和建立地方政府融资体系四个方面介绍了国外防范与化解地方财政风险的成功做法,为我国地方财政风险的防范和化解提供了政策措施上的借鉴。财政风险依据不同的视角可以表现为多种形式,本文通过市场经济条件下财政风险产生的背景分析,将其分为收入风险、支出风险、赤字和债务风险。在此基础上,探讨了我国地方政府财政风险的形成原因,指出地方经济发展滞后、分税制体制改革不彻底、财税政策不规范等方面的不足导致了地方财政风险的产生。之后,本文从财政收入、财政支出和政府债务管理和财政体制四方面着手,提出了防范和化解财政风险的政策措施。指出在财政收入方面要发展地方经济,以经济水平的提高带动财政收入的增加;在财政支出方面要优化财政支出结构,改革政府不合理的预算制度,减少支出的刚性;在债务管理方面,应该建立债务风险预警系统和债务的偿还机制,使财政能够循环发展;在财政体制上主要是从各个方面继续完善分税制财政体制。本文的最后,以大连市的财政状况为研究对象,进行了大量的文献调查和数据分析后对其财政情况进行了说明,大连市整体的经济运行状况稳定,财政风险程度不高。针对大连市财政的具体情况,本文提出了防范财政风险的建议。更多还原

【Abstract】 As China is in the process of transforming from the system of planned economy to that of socialist market economy, some unstable factors produced in the adjustment process make government finances full of operational risks. Chinese local governments’ financial difficulties, particularly those of counties and townships are serious. The obvious contradiction between fiscal revenue and expenditure, the growing budget deficit and heavy debt burden make the task of guarding against and defusing financial risks increasingly tough.This thesis limits the scope of China’s local governments to three levels: the city, county, and township. With three theories as its basis, namely, the theory of separation of powers, the theory of financial risk management, and the theory of government income distribution, this thesis introduces the successful practices of foreign countries in preventing and defusing financial risks. In this thesis, those practices are illustrated from the perspectives of the establishment of an effective financial monitoring system, strengthening debt management, clarifying relationship between the government and the establishment of local government financing system with a view to providing reference to prevent and resolve China’s local financial risk.According to different perspectives, financial risks can be classified into various forms. This thesis divided it into income risk, expenditure risk, deficit and debt risk through the analysis on the producing background of financial risk in market economy. Then it discusses the causes of financial risks in local governments, namely, the lag economy development of local areas, incomplete Tax Distribution system, and substandard fiscal and taxation policy and so on. From the perspective of fiscal revenue, fiscal expenditure, government debt management and financial systems, this thesis puts forwards policies and measures preventing and resolving the financial risk. This thesis holds that, in the aspect of fiscal revenue, the local economy should be developed to increase fiscal revenue by improving economy. In the aspect of financial expenditure, it is better to optimize the structure of fiscal expenditure, reform the government’s unreasonable budget system, and reduce expenditure rigidity. In the aspect of debt management, it is profound to establish early warning systems risk debt and debt repayment mechanism to circulate finance development. In the aspect of financial system, improve tax distribution financial system from all aspects. Finally, after a mass of survey and data analysis, based on the financial situation ofDalian City------the stability of overall economic situation, low degree of financial risks, thisthesis puts forward measures and proposals to guard against and defuse financial risks.更多还原